Long time lurker, first time poster.
I have picked a new LTD client this month. They have a finacial year end of March. They have informed me that they have had CIS deducted from a few of their invoices but the CIS deductions have not been put through their payroll. They have also submitted a final EPS for the 20/21 tax year on their payroll. To make matters slightly more interesting, the contracting company that has been deducting the CIS has used the directors UTR number instead of the company's UTR number (this was only for part of the year until it was picked up).
Just after some clarification if possible please. Can I put a normal claim to offset the CIS (include the CIS deducted against directors UTR) against their Corp. Tax bill or is there a couple more steps then this.
Apologies if this is a relatively basic procedure and the answer is simple, its just that I have never come across this before.